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Document 62015CN0471
Case C-471/15: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
Case C-471/15: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
Case C-471/15: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
OJ C 363, 3.11.2015, p. 25–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
3.11.2015 |
EN |
Official Journal of the European Union |
C 363/25 |
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 7 September 2015 — Sjelle Autogenbrug I/S v Skatteministeriet
(Case C-471/15)
(2015/C 363/32)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: Sjelle Autogenbrug I/S
Defendant: Skatteministeriet
Question referred
In the circumstances of the present case, can parts from end-of-life vehicles which a VAT-registered vehicle reuse undertaking removes from a vehicle with a view to resale as spare parts be regarded as second-hand goods as referred to in Article 311(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (VAT Directive)?